2014
Statute

42-388d.Irrigation districts organized under 42-357 et seq.; accounts; audits; treasurer's bond; custodian of funds. Any district issuing bonds under the provisions of this act shall maintain a proper system of accounts, showing the receipts and disbursements pertaining to such bonds, the amount of revenue received by the district and the application of the same, and shall, at least once a year, cause such accounts to be properly audited by a competent auditor, and the report of such audit shall be open for inspection at all proper times to any taxpayer in the district, any user of water delivered by such district, any holder of such bonds, or any coupons appertaining thereto and any one acting on behalf of any of such persons.

The treasurer of the district shall be the custodian of the funds of the district and shall give proper bond for the faithful discharge of the duties of such custodian. Such bond shall be fixed and approved by the board of commissioners of the district, and the treasurer shall keep proper accounts of its receipts and disbursements and of its funds on hand.